Property Taxes in Louisiana: Rates, Exemptions, and How They Work (2026)
TL;DR
Louisiana has one of the most generous homestead exemptions in the country, exempting the first $75,000 of assessed value (which translates to the first $750,000 of market value for residential property assessed at 10%). The average effective rate is about 0.55%. Residential property is assessed at 10% of market value. Parish assessors handle valuations with reassessment every 4 years. The special assessment freeze for seniors 65+ prevents value increases above a threshold. Appeal to the parish Board of Review within the open period, typically in August-September.
Assessment Ratios
| Property Type | Assessment Ratio |
|---|---|
| Residential | 10% |
| Commercial | 15% |
| Industrial | 15% |
| Land | 10% |
| Public utilities | 25% |
Homestead Exemption
Louisiana exempts the first $75,000 of assessed value from parish taxes (not municipal). Since residential assessment is 10% of market value, a home worth up to $750,000 pays zero parish property taxes on the land and improvements portion.
You still pay municipal (city/town) taxes, special district taxes, and bond millages on the full assessed value.
Senior Assessment Freeze
Homeowners 65+ with adjusted gross income under $100,000 (subject to annual adjustment) can freeze their assessed value. The assessment will not increase as long as the owner qualifies and maintains the homestead exemption.
Reassessment
Parish assessors reassess property every 4 years. The Louisiana Tax Commission monitors assessment levels for compliance.
Appeal Process
- Parish assessor: Discuss informally during the open roll period (typically August 1-15)
- Board of Review: File formal appeal by September 15
- Louisiana Tax Commission: Appeal within 10 days of the Board's decision
- District Court: Further judicial appeal
Check your Louisiana assessment with our free property tax analyzer.
Frequently Asked Questions
What should I know about property taxes in louisiana: rates, exemptions, and how they work (2026)?
Louisiana has one of the most generous homestead exemptions in the country, exempting the first $75,000 of assessed value (which translates to the first $750,000 of market value for residential property assessed at 10%). The average effective rate is about 0.55%. Residential property is assessed at 10% of market value.
What should I know about homestead exemption?
Louisiana exempts the first $75,000 of assessed value from parish taxes (not municipal). Since residential assessment is 10% of market value, a home worth up to $750,000 pays zero parish property taxes on the land and improvements portion.
What should I know about senior assessment freeze?
Homeowners 65+ with adjusted gross income under $100,000 (subject to annual adjustment) can freeze their assessed value. The assessment will not increase as long as the owner qualifies and maintains the homestead exemption.
What should I know about reassessment?
Parish assessors reassess property every 4 years. The Louisiana Tax Commission monitors assessment levels for compliance.
What is the process for appeal process?
Check your Louisiana assessment with our free property tax analyzer.